Count Company had a $25,000 net loss from operations for 2017. Depreciation expense for 2017 was $9,000 and a 2017 cash dividend of $5,000 was declared and paid. Balances of the current asset and current liability accounts at the beginning and end-of 2017 follow.

	Ending	Beginning
Cash	$ 4,000	$ 8,000
Accounts receivable	10,000	20,000
Inventory	45,000	50,000
Prepaid expenses	5,000	10,000
Accounts payable	15,000	10,000
Accrued liabilities	5,000	8,000

Calculate the net cash flow from operating activities using the indirect method.

Select one:

A. $56,000

B. $16,000

C. $6,000

D. ($4,000)